Statutes, codes, and regulations
Delaware Code
Title 19 - LABORPart III - UNEMPLOYMENT COMPENSATIONChapter 33 - UNEMPLOYMENT COMPENSATION
Subchapter III - EMPLOYER'S COVERAGE AND ASSESSMENTS
Section 3350 - Variations from new employer rate

Del. Code tit. 19 § 3350

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Current through 2024 Legislative Session Act Chapter 269
Section 3350 - Variations from new employer rate

Prior to the calendar year 1954, each employer's rate for any calendar year shall be determined on the basis of the employer's record as of December 31 of the preceding calendar year. For the year 1954 and each calendar year thereafter each employer's rate for any calendar year shall be determined on the basis of the employer's record as of September 30 of the preceding calendar year. Variations from the standard rate of assessments shall be determined in accordance with the following requirements:

(1) When, in any benefit year, an employee is first paid benefits for total or partial unemployment, the employee's wages during the employee's base period shall be termed the "employee's benefit wages" and shall be treated, for the purposes of this subdivision, as though they had been earned in the experience year in which such first benefit is paid, except that wages paid to an employee during the employee's base period for part-time employment by an employer who continues to give the employee employment to the same extent while the employee is receiving benefits as the employee did during the employee's base period shall not be determined to be employee's benefit wages. The employer shall establish the continuation of work to the satisfaction of the Department by submitting such information as the Department may require within 4 business days after the notification or mailing of notice by the Department that the employee has first filed a claim for benefits. Wages paid by any individual employer to an employee during the first 90 days such employee is in employment for the employer shall not be considered in determining benefit wages if the said employee is rated as "disabled" by the United States Veterans Administration or as "handicapped" by the Department of Labor.
(2) The "employer's benefit wages" for any experience year shall be the total of the employee benefit wages of all of such employer's employees or former employees, except for those employee benefit wages of employees who were hired to fill jobs vacated by members of the National Guard or the Reserve Branch of the United States armed services who were called to active duty during the Persian Gulf crisis.
(3) The "benefit wage ratio" of each employer shall be the percentage obtained by dividing the total of the employer's benefit wages for the most recent 3 completed experience years by the employer's total payroll subject to assessments for the same 3 experience years as shown on the employer's assessment reports.
(4) For any calendar year, the "state experience factor" shall be the term used for the total benefits paid from the Fund during the most recent 3 completed experience years, divided by the total of the benefit wages of all employers during the same 3 years. In such computation, any fraction shall be adjusted to the nearest multiple of 1%.
(5) The basic assessment rate for each employer for the current calendar year shall be determined prior to the due date of the first basic assessment for such year in accordance with the following table:

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed

1 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0
2 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0
3 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3
4 2.5 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0
5 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0
6 1.7 3.3 5.0 6.7 8.3 10.0 11.7 13.3 15.0 16.7
7 1.4 2.9 4.3 5.7 7.1 8.6 10.0 11.4 12.9 14.3
8 1.3 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5
9 1.1 2.2 3.3 4.4 5.6 6.7 7.8 8.9 10.0 11.1
10 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0
11 0.9 1.8 2.7 3.6 4.5 5.5 6.4 7.3 8.2 9.1
12 0.8 1.7 2.5 3.3 4.2 5.0 5.8 6.7 7.5 8.3
13 0.8 1.5 2.3 3.1 3.8 4.6 5.4 6.2 6.9 7.7
14 0.7 1.4 2.1 2.9 3.6 4.3 5.0 5.7 6.4 7.1
15 0.7 1.3 2.0 2.7 3.3 4.0 4.7 5.3 6.0 6.7
16 0.6 1.3 1.9 2.5 3.1 3.8 4.4 5.0 5.6 6.3
17 0.6 1.2 1.8 2.4 2.9 3.5 4.1 4.7 5.3 5.9
18 0.6 1.1 1.7 2.2 2.8 3.3 3.9 4.4 5.0 5.6
19 0.5 1.1 1.6 2.1 2.6 3.2 3.7 4.2 4.7 5.3
20 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0
21 0.5 1.0 1.4 1.9 2.4 2.9 3.3 3.8 4.3 4.8
22 0.5 0.9 1.4 1.8 2.3 2.7 3.2 3.6 4.1 4.5
23 0.4 0.9 1.3 1.7 2.2 2.6 3.0 3.5 3.9 4.3
24 0.4 0.8 1.3 1.7 2.1 2.5 2.9 3.3 3.8 4.2
25 0.4 0.8 1.2 1.6 2.0 2.4 2.8 3.2 3.6 4.0
26 0.4 0.8 1.2 1.5 1.9 2.3 2.7 3.1 3.5 3.8
27 0.4 0.7 1.1 1.5 1.9 2.2 2.6 3.0 3.3 3.7
28 0.4 0.7 1.1 1.4 1.8 2.1 2.5 2.9 3.2 3.6
29 0.3 0.7 1.0 1.4 1.7 2.1 2.4 2.8 3.1 3.4
30 0.3 0.7 1.0 1.3 1.7 2.0 2.3 2.7 3.0 3.3
31 0.3 0.6 1.0 1.3 1.6 1.9 2.3 2.6 2.9 3.2
32 0.3 0.6 0.9 1.3 1.6 1.9 2.2 2.5 2.8 3.1
33 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.7 3.0
34 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.6 2.9
35 0.3 0.6 0.9 1.1 1.4 1.7 2.0 2.3 2.6 2.9
36 0.3 0.6 0.8 1.1 1.4 1.7 1.9 2.2 2.5 2.8
37 0.3 0.5 0.8 1.1 1.4 1.6 1.9 2.2 2.4 2.7
38 0.3 0.5 0.8 1.1 1.3 1.6 1.8 2.1 2.4 2.6
39 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.1 2.3 2.6
40 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.0 2.3 2.5

The Employer's Basic Assessment Rate Shall Be:

0.1% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed

41 0.2 0.5 0.7 1.0 1.2 1.5 1.7 2.0 2.2 2.4
42 0.2 0.5 0.7 1.0 1.2 1.4 1.7 1.9 2.1 2.4
43 0.2 0.5 0.7 0.9 1.2 1.4 1.6 1.9 2.1 2.3
44 0.2 0.5 0.7 0.9 1.1 1.4 1.6 1.8 2.0 2.3
45 0.2 0.4 0.7 0.9 1.1 1.3 1.6 1.8 2.0 2.2
46 0.2 0.4 0.7 0.9 1.1 1.3 1.5 1.7 2.0 2.2
47 0.2 0.4 0.6 0.9 1.1 1.3 1.5 1.7 1.9 2.1
48 0.2 0.4 0.6 0.8 1.0 1.3 1.5 1.7 1.9 2.1
49 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
50 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
51 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
52 0.2 0.4 0.6 0.8 1.0 1.2 1.3 1.5 1.7 1.9
53 0.2 0.4 0.6 0.8 0.9 1.1 1.3 1.5 1.7 1.9
54 0.2 0.4 0.6 0.7 0.9 1.1 1.3 1.5 1.7 1.9
55 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.5 1.6 1.8
56 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.4 1.6 1.8
57 0.2 0.4 0.5 0.7 0.9 1.1 1.2 1.4 1.6 1.8
58 0.2 0.3 0.5 0.7 0.9 1.0 1.2 1.4 1.6 1.7
59 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.4 1.5 1.7
60 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.3 1.5 1.7
61 0.2 0.3 0.5 0.7 0.8 1.0 1.1 1.3 1.5 1.6
62 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.5 1.6
63 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.4 1.6
64 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.3 1.4 1.6
65 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
66 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
67 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
68 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
69 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.4
70 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.1 1.3 1.4
71 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
72 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
73 0.1 0.3 0.4 0.5 0.7 0.8 1.0 1.1 1.2 1.4
74 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.4
75 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
76 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
77 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
78 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
79 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3
80 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3

The Employer's Basic Assessment Rate Shall Be:

0.1% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed

1 110.0 120.0 130.0 140.0 150.0 160.0 170.0 180.0 190.0 200.0
2 55.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0
3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7
4 27.5 30.0 32.5 35.0 37.5 40.0 42.5 45.0 47.5 50.0
5 22.0 24.0 26.0 28.0 30.0 32.0 34.0 36.0 38.0 40.0
6 18.3 20.0 21.7 23.3 25.0 26.7 28.3 30.0 31.7 33.3
7 15.7 17.1 18.6 20.0 21.4 22.9 24.3 25.7 27.1 28.6
8 13.8 15.0 16.3 17.5 18.8 20.0 21.3 22.5 23.8 25.0
9 12.2 13.3 14.4 15.6 16.7 17.8 18.9 20.0 21.1 22.2
10 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0
11 10.0 10.9 11.8 12.7 13.6 14.5 15.5 16.4 17.3 18.2
12 9.2 10.0 10.8 11.7 12.5 13.3 14.2 15.0 15.8 16.7
13 8.5 9.2 10.0 10.8 11.5 12.3 13.1 13.8 14.6 15.4
14 7.9 8.6 9.3 10.0 10.7 11.4 12.1 12.9 13.6 14.3
15 7.3 8.0 8.7 9.3 10.0 10.7 11.3 12.0 12.7 13.3
16 6.9 7.5 8.1 8.8 9.4 10.0 10.6 11.3 11.9 12.5
17 6.5 7.1 7.6 8.2 8.8 9.4 10.0 10.6 11.2 11.8
18 6.1 6.7 7.2 7.8 8.3 8.9 9.4 10.0 10.6 11.1
19 5.8 6.3 6.8 7.4 7.9 8.4 8.9 9.5 10.0 10.5
20 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0
21 5.2 5.7 6.2 6.7 7.1 7.6 8.1 8.6 9.0 9.5
22 5.0 5.5 5.9 6.4 6.8 7.3 7.7 8.2 8.6 9.1
23 4.8 5.2 5.7 6.1 6.5 7.0 7.4 7.8 8.3 8.7
24 4.6 5.0 5.4 5.8 6.3 6.7 7.1 7.5 7.9 8.3
25 4.4 4.8 5.2 5.6 6.0 6.4 6.8 7.2 7.6 8.0
26 4.2 4.6 5.0 5.4 5.8 6.2 6.5 6.9 7.3 7.7
27 4.1 4.4 4.8 5.2 5.6 5.9 6.3 6.7 7.0 7.4
28 3.9 4.3 4.6 5.0 5.4 5.7 6.1 6.4 6.8 7.1
29 3.8 4.1 4.5 4.8 5.2 5.5 5.9 6.2 6.6 6.9
30 3.7 4.0 4.3 4.7 5.0 5.3 5.7 6.0 6.3 6.7
31 3.5 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1 6.5
32 3.4 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9 6.3
33 3.3 3.6 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1
34 3.2 3.5 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9
35 3.1 3.4 3.7 4.0 4.3 4.6 4.9 5.1 5.4 5.7
36 3.1 3.3 3.6 3.9 4.2 4.4 4.7 5.0 5.3 5.6
37 3.0 3.2 3.5 3.8 4.1 4.3 4.6 4.9 5.1 5.4
38 2.9 3.2 3.4 3.7 3.9 4.2 4.5 4.7 5.0 5.3
39 2.8 3.1 3.3 3.6 3.8 4.1 4.4 4.6 4.9 5.1
40 2.8 3.0 3.3 3.5 3.8 4.0 4.3 4.5 4.8 5.0

The Employer's Basic Assessment Rate Shall Be:

1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

41 2.7 2.9 3.2 3.4 3.7 3.9 4.1 4.4 4.6 4.9
42 2.6 2.9 3.1 3.3 3.6 3.8 4.0 4.3 4.5 4.8
43 2.6 2.8 3.0 3.3 3.5 3.7 4.0 4.2 4.4 4.7
44 2.5 2.7 3.0 3.2 3.4 3.6 3.9 4.1 4.3 4.5
45 2.4 2.7 2.9 3.1 3.3 3.6 3.8 4.0 4.2 4.4
46 2.4 2.6 2.8 3.0 3.3 3.5 3.7 3.9 4.1 4.3
47 2.3 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0 4.3
48 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.8 4.0 4.2
49 2.2 2.4 2.7 2.9 3.1 3.3 3.5 3.7 3.9 4.1
50 2.2 2.4 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0
51 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.9
52 2.1 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.8
53 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.4 3.6 3.8
54 2.0 2.2 2.4 2.6 2.8 3.0 3.1 3.3 3.5 3.7
55 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.6
56 2.0 2.1 2.3 2.5 2.7 2.9 3.0 3.2 3.4 3.6
57 1.9 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.3 3.5
58 1.9 2.1 2.2 2.4 2.6 2.8 2.9 3.1 3.3 3.4
59 1.9 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.2 3.4
60 1.8 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.2 3.3
61 1.8 2.0 2.1 2.3 2.5 2.6 2.8 3.0 3.1 3.3
62 1.8 1.9 2.1 2.3 2.4 2.6 2.7 2.9 3.1 3.2
63 1.7 1.9 2.1 2.2 2.4 2.5 2.7 2.9 3.0 3.2
64 1.7 1.9 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.1
65 1.7 1.8 2.0 2.2 2.3 2.5 2.6 2.8 2.9 3.1
66 1.7 1.8 2.0 2.1 2.3 2.4 2.6 2.7 2.9 3.0
67 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.7 2.8 3.0
68 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8 2.9
69 1.6 1.7 1.9 2.0 2.2 2.3 2.5 2.6 2.8 2.9
70 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.6 2.7 2.9
71 1.5 1.7 1.8 2.0 2.1 2.3 2.4 2.5 2.7 2.8
72 1.5 1.7 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8
73 1.5 1.6 1.8 1.9 2.1 2.2 2.3 2.5 2.6 2.7
74 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.6 2.7
75 1.5 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.5 2.7
76 1.4 1.6 1.7 1.8 2.0 2.1 2.2 2.4 2.5 2.6
77 1.4 1.6 1.7 1.8 1.9 2.1 2.2 2.3 2.5 2.6
78 1.4 1.5 1.7 1.8 1.9 2.1 2.2 2.3 2.4 2.6
79 1.4 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.5
80 1.4 1.5 1.6 1.8 1.9 2.0 2.1 2.3 2.4 2.5

The Employer's Basic Assessment Rate Shall Be:

1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

1 210.0 220.0 230.0 240.0 250.0 260.0 270.0 280.0 290.0 300.0
2 105.0 110.0 115.0 120.0 125.0 130.0 135.0 140.0 145.0 150.0
3 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0
4 52.5 55.0 57.5 60.0 62.5 65.0 67.5 70.0 72.5 75.0
5 42.0 44.0 46.0 48.0 50.0 52.0 54.0 56.0 58.0 60.0
6 35.0 36.7 38.3 40.0 41.7 43.3 45.0 46.7 48.3 50.0
7 30.0 31.4 32.9 34.3 35.7 37.1 38.6 40.0 41.4 42.9
8 26.3 27.5 28.8 30.0 31.3 32.5 33.8 35.0 36.3 37.5
9 23.3 24.4 25.6 26.7 27.8 28.9 30.0 31.1 32.2 33.3
10 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0
11 19.1 20.0 20.9 21.8 22.7 23.6 24.5 25.5 26.4 27.3
12 17.5 18.3 19.2 20.0 20.8 21.7 22.5 23.3 24.2 25.0
13 16.2 16.9 17.7 18.5 19.2 20.0 20.8 21.5 22.3 23.1
14 15.0 15.7 16.4 17.1 17.9 18.6 19.3 20.0 20.7 21.4
15 14.0 14.7 15.3 16.0 16.7 17.3 18.0 18.7 19.3 20.0
16 13.1 13.8 14.4 15.0 15.6 16.3 16.9 17.5 18.1 18.8
17 12.4 12.9 13.5 14.1 14.7 15.3 15.9 16.5 17.1 17.6
18 11.7 12.2 12.8 13.3 13.9 14.4 15.0 15.6 16.1 16.7
19 11.1 11.6 12.1 12.6 13.2 13.7 14.2 14.7 15.3 15.8
20 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0
21 10.0 10.5 11.0 11.4 11.9 12.4 12.9 13.3 13.8 14.3
22 9.5 10.0 10.5 10.9 11.4 11.8 12.3 12.7 13.2 13.6
23 9.1 9.6 10.0 10.4 10.9 11.3 11.7 12.2 12.6 13.0
24 8.8 9.2 9.6 10.0 10.4 10.8 11.3 11.7 12.1 12.5
25 8.4 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.6 12.0
26 8.1 8.5 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.5
27 7.8 8.1 8.5 8.9 9.3 9.6 10.0 10.4 10.7 11.1
28 7.5 7.9 8.2 8.6 8.9 9.3 9.6 10.0 10.4 10.7
29 7.2 7.6 7.9 8.3 8.6 9.0 9.3 9.7 10.0 10.3
30 7.0 7.3 7.7 8.0 8.3 8.7 9.0 9.3 9.7 10.0
31 6.8 7.1 7.4 7.7 8.1 8.4 8.7 9.0 9.4 9.7
32 6.6 6.9 7.2 7.5 7.8 8.1 8.4 8.8 9.1 9.4
33 6.4 6.7 7.0 7.3 7.6 7.9 8.2 8.5 8.8 9.1
34 6.2 6.5 6.8 7.1 7.4 7.6 7.9 8.2 8.5 8.8
35 6.0 6.3 6.6 6.9 7.1 7.4 7.7 8.0 8.3 8.6
36 5.8 6.1 6.4 6.7 6.9 7.2 7.5 7.8 8.1 8.3
37 5.7 5.9 6.2 6.5 6.8 7.0 7.3 7.6 7.8 8.1
38 5.5 5.8 6.1 6.3 6.6 6.8 7.1 7.4 7.6 7.9
39 5.4 5.6 5.9 6.2 6.4 6.7 6.9 7.2 7.4 7.7
40 5.3 5.5 5.8 6.0 6.3 6.5 6.8 7.0 7.3 7.5

The Employer's Basic Assessment Rate Shall Be:

2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

41 5.1 5.4 5.6 5.9 6.1 6.3 6.6 6.8 7.1 7.3
42 5.0 5.2 5.5 5.7 6.0 6.2 6.4 6.7 6.9 7.1
43 4.9 5.1 5.3 5.6 5.8 6.0 6.3 6.5 6.7 7.0
44 4.8 5.0 5.2 5.5 5.7 5.9 6.1 6.4 6.6 6.8
45 4.7 4.9 5.1 5.3 5.6 5.8 6.0 6.2 6.4 6.7
46 4.6 4.8 5.0 5.2 5.4 5.7 5.9 6.1 6.3 6.5
47 4.5 4.7 4.9 5.1 5.3 5.5 5.7 6.0 6.2 6.4
48 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0 6.3
49 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9 6.1
50 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0
51 4.1 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9
52 4.0 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8
53 4.0 4.2 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7
54 3.9 4.1 4.3 4.4 4.6 4.8 5.0 5.2 5.4 5.6
55 3.8 4.0 4.2 4.4 4.5 4.7 4.9 5.1 5.3 5.5
56 3.8 3.9 4.1 4.3 4.5 4.6 4.8 5.0 5.2 5.4
57 3.7 3.9 4.0 4.2 4.4 4.6 4.7 4.9 5.1 5.3
58 3.6 3.8 4.0 4.1 4.3 4.5 4.7 4.8 5.0 5.2
59 3.6 3.7 3.9 4.1 4.2 4.4 4.6 4.7 4.9 5.1
60 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.7 4.8 5.0
61 3.4 3.6 3.8 3.9 4.1 4.3 4.4 4.6 4.8 4.9
62 3.4 3.5 3.7 3.9 4.0 4.2 4.4 4.5 4.7 4.8
63 3.3 3.5 3.7 3.8 4.0 4.1 4.3 4.4 4.6 4.8
64 3.3 3.4 3.6 3.8 3.9 4.1 4.2 4.4 4.5 4.7
65 3.2 3.4 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.6
66 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.4 4.5
67 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.2 4.3 4.5
68 3.1 3.2 3.4 3.5 3.7 3.8 4.0 4.1 4.3 4.4
69 3.0 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.3
70 3.0 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.1 4.3
71 3.0 3.1 3.2 3.4 3.5 3.7 3.8 3.9 4.1 4.2
72 2.9 3.1 3.2 3.3 3.5 3.6 3.8 3.9 4.0 4.2
73 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 4.0 4.1
74 2.8 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9 4.1
75 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.9 4.0
76 2.8 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 3.9
77 2.7 2.9 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9
78 2.7 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.8
79 2.7 2.8 2.9 3.0 3.2 3.3 3.4 3.5 3.7 3.8
80 2.6 2.8 2.9 3.0 3.1 3.3 3.4 3.5 3.6 3.8

The Employer's Basic Assessment Rate Shall Be:

2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

1 310.0 320.0 330.0 340.0 350.0 360.0 370.0 380.0 390.0 400.0
2 155.0 160.0 165.0 170.0 175.0 180.0 185.0 190.0 195.0 200.0
3 103.3 106.7 110.0 113.3 116.7 120.0 123.3 126.7 130.0 133.3
4 77.5 80.0 82.5 85.0 87.5 90.0 92.5 95.0 97.5 100.0
5 62.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0
6 51.7 53.3 55.0 56.7 58.3 60.0 61.7 63.3 65.0 66.7
7 44.3 45.7 47.1 48.6 50.0 51.4 52.9 54.3 55.7 57.1
8 38.8 40.0 41.3 42.5 43.8 45.0 46.3 47.5 48.8 50.0
9 34.4 35.6 36.7 37.8 38.9 40.0 41.1 42.2 43.3 44.4
10 31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0
11 28.2 29.1 30.0 30.9 31.8 32.7 33.6 34.5 35.5 36.4
12 25.8 26.7 27.5 28.3 29.2 30.0 30.8 31.7 32.5 33.3
13 23.8 24.6 25.4 26.2 26.9 27.7 28.5 29.2 30.0 30.8
14 22.1 22.9 23.6 24.3 25.0 25.7 26.4 27.1 27.9 28.6
15 20.7 21.3 22.0 22.7 23.3 24.0 24.7 25.3 26.0 26.7
16 19.4 20.0 20.6 21.3 21.9 22.5 23.1 23.8 24.4 25.0
17 18.2 18.8 19.4 20.0 20.6 21.2 21.8 22.4 22.9 23.5
18 17.2 17.8 18.3 18.9 19.4 20.0 20.6 21.1 21.7 22.2
19 16.3 16.8 17.4 17.9 18.4 18.9 19.5 20.0 20.5 21.1
20 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0
21 14.8 15.2 15.7 16.2 16.7 17.1 17.6 18.1 18.6 19.0
22 14.1 14.5 15.0 15.5 15.9 16.4 16.8 17.3 17.7 18.2
23 13.5 13.9 14.3 14.8 15.2 15.7 16.1 16.5 17.0 17.4
24 12.9 13.3 13.8 14.2 14.6 15.0 15.4 15.8 16.3 16.7
25 12.4 12.8 13.2 13.6 14.0 14.4 14.8 15.2 15.6 16.0
26 11.9 12.3 12.7 13.1 13.5 13.8 14.2 14.6 15.0 15.4
27 11.5 11.9 12.2 12.6 13.0 13.3 13.7 14.1 14.4 14.8
28 11.1 11.4 11.8 12.1 12.5 12.9 13.2 13.6 13.9 14.3
29 10.7 11.0 11.4 11.7 12.1 12.4 12.8 13.1 13.4 13.8
30 10.3 10.7 11.0 11.3 11.7 12.0 12.3 12.7 13.0 13.3
31 10.0 10.3 10.6 11.0 11.3 11.6 11.9 12.3 12.6 12.9
32 9.7 10.0 10.3 10.6 10.9 11.3 11.6 11.9 12.2 12.5
33 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8 12.1
34 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8
35 8.9 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.1 11.4
36 8.6 8.9 9.2 9.4 9.7 10.0 10.3 10.6 10.8 11.1
37 8.4 8.6 8.9 9.2 9.5 9.7 10.0 10.3 10.5 10.8
38 8.2 8.4 8.7 8.9 9.2 9.5 9.7 10.0 10.3 10.5
39 7.9 8.2 8.5 8.7 9.0 9.2 9.5 9.7 10.0 10.3
40 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8 10.0

The Employer's Basic Assessment Rate Shall Be:

3.10% 3.20% 3.30% 3.40% 3.50% 3.60% 3.70% 3.80% 3.90% 4.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

41 7.6 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8
42 7.4 7.6 7.9 8.1 8.3 8.6 8.8 9.0 9.3 9.5
43 7.2 7.4 7.7 7.9 8.1 8.4 8.6 8.8 9.1 9.3
44 7.0 7.3 7.5 7.7 8.0 8.2 8.4 8.6 8.9 9.1
45 6.9 7.1 7.3 7.6 7.8 8.0 8.2 8.4 8.7 8.9
46 6.7 7.0 7.2 7.4 7.6 7.8 8.0 8.3 8.5 8.7
47 6.6 6.8 7.0 7.2 7.4 7.7 7.9 8.1 8.3 8.5
48 6.5 6.7 6.9 7.1 7.3 7.5 7.7 7.9 8.1 8.3
49 6.3 6.5 6.7 6.9 7.1 7.3 7.6 7.8 8.0 8.2
50 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.6 7.8 8.0
51 6.1 6.3 6.5 6.7 6.9 7.1 7.3 7.5 7.6 7.8
52 6.0 6.2 6.3 6.5 6.7 6.9 7.1 7.3 7.5 7.7
53 5.8 6.0 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.5
54 5.7 5.9 6.1 6.3 6.5 6.7 6.9 7.0 7.2 7.4
55 5.6 5.8 6.0 6.2 6.4 6.5 6.7 6.9 7.1 7.3
56 5.5 5.7 5.9 6.1 6.3 6.4 6.6 6.8 7.0 7.1
57 5.4 5.6 5.8 6.0 6.1 6.3 6.5 6.7 6.8 7.0
58 5.3 5.5 5.7 5.9 6.0 6.2 6.4 6.6 6.7 6.9
59 5.3 5.4 5.6 5.8 5.9 6.1 6.3 6.4 6.6 6.8
60 5.2 5.3 5.5 5.7 5.8 6.0 6.2 6.3 6.5 6.7
61 5.1 5.2 5.4 5.6 5.7 5.9 6.1 6.2 6.4 6.6
62 5.0 5.2 5.3 5.5 5.6 5.8 6.0 6.1 6.3 6.5
63 4.9 5.1 5.2 5.4 5.6 5.7 5.9 6.0 6.2 6.3
64 4.8 5.0 5.2 5.3 5.5 5.6 5.8 5.9 6.1 6.3
65 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8 6.0 6.2
66 4.7 4.8 5.0 5.2 5.3 5.5 5.6 5.8 5.9 6.1
67 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8 6.0
68 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6 5.7 5.9
69 4.5 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8
70 4.4 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6 5.7
71 4.4 4.5 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.6
72 4.3 4.4 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6
73 4.2 4.4 4.5 4.7 4.8 4.9 5.1 5.2 5.3 5.5
74 4.2 4.3 4.5 4.6 4.7 4.9 5.0 5.1 5.3 5.4
75 4.1 4.3 4.4 4.5 4.7 4.8 4.9 5.1 5.2 5.3
76 4.1 4.2 4.3 4.5 4.6 4.7 4.9 5.0 5.1 5.3
77 4.0 4.2 4.3 4.4 4.5 4.7 4.8 4.9 5.1 5.2
78 4.0 4.1 4.2 4.4 4.5 4.6 4.7 4.9 5.0 5.1
79 3.9 4.1 4.2 4.3 4.4 4.6 4.7 4.8 4.9 5.1
80 3.9 4.0 4.1 4.3 4.4 4.5 4.6 4.8 4.9 5.0

The Employer's Basic Assessment Rate Shall Be:

3.10% 3.20% 3.30% 3.40% 3.50% 3.60% 3.70% 3.80% 3.90% 4.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

1 410.0 420.0 430.0 440.0 450.0 460.0 470.0 480.0 490.0 500.0
2 205.0 210.0 215.0 220.0 225.0 230.0 235.0 240.0 245.0 250.0
3 136.7 140.0 143.3 146.7 150.0 153.3 156.7 160.0 163.3 166.7
4 102.5 105.0 107.5 110.0 112.5 115.0 117.5 120.0 122.5 125.0
5 82.0 84.0 86.0 88.0 90.0 92.0 94.0 96.0 98.0 100.0
6 68.3 70.0 71.7 73.3 75.0 76.7 78.3 80.0 81.7 83.3
7 58.6 60.0 61.4 62.9 64.3 65.7 67.1 68.6 70.0 71.4
8 51.3 52.5 53.8 55.0 56.3 57.5 58.8 60.0 61.3 62.5
9 45.6 46.7 47.8 48.9 50.0 51.1 52.2 53.3 54.4 55.6
10 41.0 42.0 43.0 44.0 45.0 46.0 47.0 48.0 49.0 50.0
11 37.3 38.2 39.1 40.0 40.9 41.8 42.7 43.6 44.5 45.5
12 34.2 35.0 35.8 36.7 37.5 38.3 39.2 40.0 40.8 41.7
13 31.5 32.3 33.1 33.8 34.6 35.4 36.2 36.9 37.7 38.5
14 29.3 30.0 30.7 31.4 32.1 32.9 33.6 34.3 35.0 35.7
15 27.3 28.0 28.7 29.3 30.0 30.7 31.3 32.0 32.7 33.3
16 25.6 26.3 26.9 27.5 28.1 28.8 29.4 30.0 30.6 31.3
17 24.1 24.7 25.3 25.9 26.5 27.1 27.6 28.2 28.8 29.4
18 22.8 23.3 23.9 24.4 25.0 25.6 26.1 26.7 27.2 27.8
19 21.6 22.1 22.6 23.2 23.7 24.2 24.7 25.3 25.8 26.3
20 20.5 21.0 21.5 22.0 22.5 23.0 23.5 24.0 24.5 25.0
21 19.5 20.0 20.5 21.0 21.4 21.9 22.4 22.9 23.3 23.8
22 18.6 19.1 19.5 20.0 20.5 20.9 21.4 21.8 22.3 22.7
23 17.8 18.3 18.7 19.1 19.6 20.0 20.4 20.9 21.3 21.7
24 17.1 17.5 17.9 18.3 18.8 19.2 19.6 20.0 20.4 20.8
25 16.4 16.8 17.2 17.6 18.0 18.4 18.8 19.2 19.6 20.0
26 15.8 16.2 16.5 16.9 17.3 17.7 18.1 18.5 18.8 19.2
27 15.2 15.6 15.9 16.3 16.7 17.0 17.4 17.8 18.1 18.5
28 14.6 15.0 15.4 15.7 16.1 16.4 16.8 17.1 17.5 17.9
29 14.1 14.5 14.8 15.2 15.5 15.9 16.2 16.6 16.9 17.2
30 13.7 14.0 14.3 14.7 15.0 15.3 15.7 16.0 16.3 16.7
31 13.2 13.5 13.9 14.2 14.5 14.8 15.2 15.5 15.8 16.1
32 12.8 13.1 13.4 13.8 14.1 14.4 14.7 15.0 15.3 15.6
33 12.4 12.7 13.0 13.3 13.6 13.9 14.2 14.5 14.8 15.2
34 12.1 12.4 12.6 12.9 13.2 13.5 13.8 14.1 14.4 14.7
35 11.7 12.0 12.3 12.6 12.9 13.1 13.4 13.7 14.0 14.3
36 11.4 11.7 11.9 12.2 12.5 12.8 13.1 13.3 13.6 13.9
37 11.1 11.4 11.6 11.9 12.2 12.4 12.7 13.0 13.2 13.5
38 10.8 11.1 11.3 11.6 11.8 12.1 12.4 12.6 12.9 13.2
39 10.5 10.8 11.0 11.3 11.5 11.8 12.1 12.3 12.6 12.8
40 10.3 10.5 10.8 11.0 11.3 11.5 11.8 12.0 12.3 12.5

The Employer's Basic Assessment Rate Shall Be:

4.10% 4.20% 4.30% 4.40% 4.50% 4.60% 4.70% 4.80% 4.90% 5.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

41 10.0 10.2 10.5 10.7 11.0 11.2 11.5 11.7 12.0 12.2
42 9.8 10.0 10.2 10.5 10.7 11.0 11.2 11.4 11.7 11.9
43 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.2 11.4 11.6
44 9.3 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.1 11.4
45 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9 11.1
46 8.9 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9
47 8.7 8.9 9.1 9.4 9.6 9.8 10.0 10.2 10.4 10.6
48 8.5 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2 10.4
49 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2
50 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0
51 8.0 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8
52 7.9 8.1 8.3 8.5 8.7 8.8 9.0 9.2 9.4 9.6
53 7.7 7.9 8.1 8.3 8.5 8.7 8.9 9.1 9.2 9.4
54 7.6 7.8 8.0 8.1 8.3 8.5 8.7 8.9 9.1 9.3
55 7.5 7.6 7.8 8.0 8.2 8.4 8.5 8.7 8.9 9.1
56 7.3 7.5 7.7 7.9 8.0 8.2 8.4 8.6 8.8 8.9
57 7.2 7.4 7.5 7.7 7.9 8.1 8.2 8.4 8.6 8.8
58 7.1 7.2 7.4 7.6 7.8 7.9 8.1 8.3 8.4 8.6
59 6.9 7.1 7.3 7.5 7.6 7.8 8.0 8.1 8.3 8.5
60 6.8 7.0 7.2 7.3 7.5 7.7 7.8 8.0 8.2 8.3
61 6.7 6.9 7.0 7.2 7.4 7.5 7.7 7.9 8.0 8.2
62 6.6 6.8 6.9 7.1 7.3 7.4 7.6 7.7 7.9 8.1
63 6.5 6.7 6.8 7.0 7.1 7.3 7.5 7.6 7.8 7.9
64 6.4 6.6 6.7 6.9 7.0 7.2 7.3 7.5 7.7 7.8
65 6.3 6.5 6.6 6.8 6.9 7.1 7.2 7.4 7.5 7.7
66 6.2 6.4 6.5 6.7 6.8 7.0 7.1 7.3 7.4 7.6
67 6.1 6.3 6.4 6.6 6.7 6.9 7.0 7.2 7.3 7.5
68 6.0 6.2 6.3 6.5 6.6 6.8 6.9 7.1 7.2 7.4
69 5.9 6.1 6.2 6.4 6.5 6.7 6.8 7.0 7.1 7.2
70 5.9 6.0 6.1 6.3 6.4 6.6 6.7 6.9 7.0 7.1
71 5.8 5.9 6.1 6.2 6.3 6.5 6.6 6.8 6.9 7.0
72 5.7 5.8 6.0 6.1 6.3 6.4 6.5 6.7 6.8 6.9
73 5.6 5.8 5.9 6.0 6.2 6.3 6.4 6.6 6.7 6.8
74 5.5 5.7 5.8 5.9 6.1 6.2 6.4 6.5 6.6 6.8
75 5.5 5.6 5.7 5.9 6.0 6.1 6.3 6.4 6.5 6.7
76 5.4 5.5 5.7 5.8 5.9 6.1 6.2 6.3 6.4 6.6
77 5.3 5.5 5.6 5.7 5.8 6.0 6.1 6.2 6.4 6.5
78 5.3 5.4 5.5 5.6 5.8 5.9 6.0 6.2 6.3 6.4
79 5.2 5.3 5.4 5.6 5.7 5.8 5.9 6.1 6.2 6.3
80 5.1 5.3 5.4 5.5 5.6 5.8 5.9 6.0 6.1 6.3

The Employer's Basic Assessment Rate Shall Be:

4.10% 4.20% 4.30% 4.40% 4.50% 4.60% 4.70% 4.80% 4.90% 5.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

1 510.0 520.0 530.0 540.0 550.0 560.0 570.0 580.0 590.0 600.0
2 255.0 260.0 265.0 270.0 275.0 280.0 285.0 290.0 295.0 300.0
3 170.0 173.3 176.7 180.0 183.3 186.7 190.0 193.3 196.7 200.0
4 127.5 130.0 132.5 135.0 137.5 140.0 142.5 145.0 147.5 150.0
5 102.0 104.0 106.0 108.0 110.0 112.0 114.0 116.0 118.0 120.0
6 85.0 86.7 88.3 90.0 91.7 93.3 95.0 96.7 98.3 100.0
7 72.9 74.3 75.7 77.1 78.6 80.0 81.4 82.9 84.3 85.7
8 63.8 65.0 66.3 67.5 68.8 70.0 71.2 72.5 73.7 75.0
9 56.7 57.8 58.9 60.0 61.1 62.2 63.3 64.4 65.6 66.7
10 51.0 52.0 53.0 54.0 55.0 56.0 57.0 58.0 59.0 60.0
11 46.4 47.3 48.2 49.1 50.0 50.9 51.8 52.7 53.6 54.5
12 42.5 43.3 44.2 45.0 45.8 46.7 47.5 48.3 49.2 50.0
13 39.2 40.0 40.8 41.5 42.3 43.1 43.8 44.6 45.4 46.2
14 36.4 37.1 37.9 38.6 39.3 40.0 40.7 41.4 42.1 42.9
15 34.0 34.7 35.3 36.0 36.7 37.3 38.0 38.7 39.3 40.0
16 31.9 32.5 33.1 33.8 34.4 35.0 35.6 36.3 36.9 37.5
17 30.0 30.6 31.2 31.8 32.4 32.9 33.5 34.1 34.7 35.3
18 28.3 28.9 29.4 30.0 30.6 31.1 31.7 32.2 32.8 33.3
19 26.8 27.4 27.9 28.4 28.9 29.5 30.0 30.5 31.1 31.6
20 25.5 26.0 26.5 27.0 27.5 28.0 28.5 29.0 29.5 30.0
21 24.3 24.8 25.2 25.7 26.2 26.7 27.1 27.6 28.1 28.6
22 23.2 23.6 24.1 24.5 25.0 25.5 25.9 26.4 26.8 27.3
23 22.2 22.6 23.0 23.5 23.9 24.3 24.8 25.2 25.7 26.1
24 21.3 21.7 22.1 22.5 22.9 23.3 23.8 24.2 24.6 25.0
25 20.4 20.8 21.2 21.6 22.0 22.4 22.8 23.2 23.6 24.0
26 19.6 20.0 20.4 20.8 21.2 21.5 21.9 22.3 22.7 23.1
27 18.9 19.3 19.6 20.0 20.4 20.7 21.1 21.5 21.9 22.2
28 18.2 18.6 18.9 19.3 19.6 20.0 20.4 20.7 21.1 21.4
29 17.6 17.9 18.3 18.6 19.0 19.3 19.7 20.0 20.3 20.7
30 17.0 17.3 17.7 18.0 18.3 18.7 19.0 19.3 19.7 20.0
31 16.5 16.8 17.1 17.4 17.7 18.1 18.4 18.7 19.0 19.4
32 15.9 16.3 16.6 16.9 17.2 17.5 17.8 18.1 18.4 18.8
33 15.5 15.8 16.1 16.4 16.7 17.0 17.3 17.6 17.9 18.2
34 15.0 15.3 15.6 15.9 16.2 16.5 16.8 17.1 17.4 17.6
35 14.6 14.9 15.1 15.4 15.7 16.0 16.3 16.6 16.9 17.1
36 14.2 14.4 14.7 15.0 15.3 15.6 15.8 16.1 16.4 16.7
37 13.8 14.1 14.3 14.6 14.9 15.1 15.4 15.7 15.9 16.2
38 13.4 13.7 13.9 14.2 14.5 14.7 15.0 15.3 15.5 15.8
39 13.1 13.3 13.6 13.8 14.1 14.4 14.6 14.9 15.1 15.4
40 12.8 13.0 13.3 13.5 13.8 14.0 14.3 14.5 14.8 15.0

The Employer's Basic Assessment Rate Shall Be:

5.10% 5.20% 5.30% 5.40% 5.50% 5.60% 5.70% 5.80% 5.90% 6.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

41 12.4 12.7 12.9 13.2 13.4 13.7 13.9 14.1 14.4 14.6
42 12.1 12.4 12.6 12.9 13.1 13.3 13.6 13.8 14.0 14.3
43 11.9 12.1 12.3 12.6 12.8 13.0 13.3 13.5 13.7 14.0
44 11.6 11.8 12.0 12.3 12.5 12.7 13.0 13.2 13.4 13.6
45 11.3 11.6 11.8 12.0 12.2 12.4 12.7 12.9 13.1 13.3
46 11.1 11.3 11.5 11.7 12.0 12.2 12.4 12.6 12.8 13.0
47 10.9 11.1 11.3 11.5 11.7 11.9 12.1 12.3 12.6 12.8
48 10.6 10.8 11.0 11.3 11.5 11.7 11.9 12.1 12.3 12.5
49 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8 12.0 12.2
50 10.2 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8 12.0
51 10.0 10.2 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8
52 9.8 10.0 10.2 10.4 10.6 10.8 11.0 11.2 11.3 11.5
53 9.6 9.8 10.0 10.2 10.4 10.6 10.8 10.9 11.1 11.3
54 9.4 9.6 9.8 10.0 10.2 10.4 10.6 10.7 10.9 11.1
55 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5 10.7 10.9
56 9.1 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5 10.7
57 8.9 9.1 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5
58 8.8 9.0 9.1 9.3 9.5 9.7 9.8 10.0 10.2 10.3
59 8.6 8.8 9.0 9.2 9.3 9.5 9.7 9.8 10.0 10.2
60 8.5 8.7 8.8 9.0 9.2 9.3 9.5 9.7 9.8 10.0
61 8.4 8.5 8.7 8.9 9.0 9.2 9.3 9.5 9.7 9.8
62 8.2 8.4 8.5 8.7 8.9 9.0 9.2 9.4 9.5 9.7
63 8.1 8.3 8.4 8.6 8.7 8.9 9.0 9.2 9.4 9.5
64 8.0 8.1 8.3 8.4 8.6 8.7 8.9 9.1 9.2 9.4
65 7.8 8.0 8.2 8.3 8.5 8.6 8.8 8.9 9.1 9.2
66 7.7 7.9 8.0 8.2 8.3 8.5 8.6 8.8 8.9 9.1
67 7.6 7.8 7.9 8.1 8.2 8.4 8.5 8.7 8.8 9.0
68 7.5 7.6 7.8 7.9 8.1 8.2 8.4 8.5 8.7 8.8
69 7.4 7.5 7.7 7.8 8.0 8.1 8.3 8.4 8.6 8.7
70 7.3 7.4 7.6 7.7 7.9 8.0 8.1 8.3 8.4 8.6
71 7.2 7.3 7.5 7.6 7.7 7.9 8.0 8.2 8.3 8.5
72 7.1 7.2 7.4 7.5 7.6 7.8 7.9 8.1 8.2 8.3
73 7.0 7.1 7.3 7.4 7.5 7.7 7.8 7.9 8.1 8.2
74 6.9 7.0 7.2 7.3 7.4 7.6 7.7 7.8 8.0 8.1
75 6.8 6.9 7.1 7.2 7.3 7.5 7.6 7.7 7.9 8.0
76 6.7 6.8 7.0 7.1 7.2 7.4 7.5 7.6 7.8 7.9
77 6.6 6.8 6.9 7.0 7.1 7.3 7.4 7.5 7.7 7.8
78 6.5 6.7 6.8 6.9 7.1 7.2 7.3 7.4 7.6 7.7
79 6.5 6.6 6.7 6.8 7.0 7.1 7.2 7.3 7.5 7.6
80 6.4 6.5 6.6 6.8 6.9 7.0 7.1 7.2 7.4 7.5

The Employer's Basic Assessment Rate Shall Be:

5.10% 5.20% 5.30% 5.40% 5.50% 5.60% 5.70% 5.80% 5.90% 6.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

1 610.0 620.0 630.0 640.0 650.0 660.0 670.0 680.0 690.0 700.0
2 305.0 310.0 315.0 320.0 325.0 330.0 335.0 340.0 345.0 350.0
3 203.3 206.7 210.0 213.3 216.7 220.0 223.3 226.7 230.0 233.3
4 152.5 155.0 157.5 160.0 162.5 165.0 167.5 170.0 172.5 175.0
5 122.0 124.0 126.0 128.0 130.0 132.0 134.0 136.0 138.0 140.0
6 101.7 103.3 105.0 106.7 108.3 110.0 111.7 113.3 115.0 116.7
7 87.1 88.6 90.0 91.4 92.9 94.3 95.7 97.1 98.6 100.0
8 76.2 77.5 78.7 80.0 81.2 82.5 83.7 85.0 86.2 87.5
9 67.8 68.9 70.0 71.1 72.2 73.3 74.4 75.6 76.7 77.8
10 61.0 62.0 63.0 64.0 65.0 66.0 67.0 68.0 69.0 70.0
11 55.5 56.4 57.3 58.2 59.1 60.0 60.9 61.8 62.7 63.6
12 50.8 51.7 52.5 53.3 54.2 55.0 55.8 56.7 57.5 58.3
13 46.9 47.7 48.5 49.2 50.0 50.8 51.5 52.3 53.1 53.8
14 43.6 44.3 45.0 45.7 46.4 47.1 47.9 48.6 49.3 50.0
15 40.7 41.3 42.0 42.7 43.3 44.0 44.7 45.3 46.0 46.7
16 38.1 38.8 39.4 40.0 40.6 41.3 41.9 42.5 43.1 43.7
17 35.9 36.5 37.1 37.6 38.2 38.8 39.4 40.0 40.6 41.2
18 33.9 34.4 35.0 35.6 36.1 36.7 37.2 37.8 38.3 38.9
19 32.1 32.6 33.2 33.7 34.2 34.7 35.3 35.8 36.3 36.8
20 30.5 31.0 31.5 32.0 32.5 33.0 33.5 34.0 34.5 35.0
21 29.0 29.5 30.0 30.5 31.0 31.4 31.9 32.4 32.9 33.3
22 27.7 28.2 28.6 29.1 29.5 30.0 30.5 30.9 31.4 31.8
23 26.5 27.0 27.4 27.8 28.3 28.7 29.1 29.6 30.0 30.4
24 25.4 25.8 26.3 26.7 27.1 27.5 27.9 28.3 28.8 29.2
25 24.4 24.8 25.2 25.6 26.0 26.4 26.8 27.2 27.6 28.0
26 23.5 23.8 24.2 24.6 25.0 25.4 25.8 26.2 26.5 26.9
27 22.6 23.0 23.3 23.7 24.1 24.4 24.8 25.2 25.6 25.9
28 21.8 22.1 22.5 22.9 23.2 23.6 23.9 24.3 24.6 25.0
29 21.0 21.4 21.7 22.1 22.4 22.8 23.1 23.4 23.8 24.1
30 20.3 20.7 21.0 21.3 21.7 22.0 22.3 22.7 23.0 23.3
31 19.7 20.0 20.3 20.6 21.0 21.3 21.6 21.9 22.3 22.6
32 19.1 19.4 19.7 20.0 20.3 20.6 20.9 21.3 21.6 21.9
33 18.5 18.8 19.1 19.4 19.7 20.0 20.3 20.6 20.9 21.2
34 17.9 18.2 18.5 18.8 19.1 19.4 19.7 20.0 20.3 20.6
35 17.4 17.7 18.0 18.3 18.6 18.9 19.1 19.4 19.7 20.0
36 16.9 17.2 17.5 17.8 18.1 18.3 18.6 18.9 19.2 19.4
37 16.5 16.8 17.0 17.3 17.6 17.8 18.1 18.4 18.6 18.9
38 16.1 16.3 16.6 16.8 17.1 17.4 17.6 17.9 18.2 18.4
39 15.6 15.9 16.2 16.4 16.7 16.9 17.2 17.4 17.7 17.9
40 15.3 15.5 15.8 16.0 16.3 16.5 16.8 17.0 17.3 17.5

The Employer's Basic Assessment Rate Shall Be:

6.10% 6.20% 6.30% 6.40% 6.50% 6.60% 6.70% 6.80% 6.90% 7.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

41 14.9 15.1 15.4 15.6 15.9 16.1 16.3 16.6 16.8 17.1
42 14.5 14.8 15.0 15.2 15.5 15.7 16.0 16.2 16.4 16.7
43 14.2 14.4 14.7 14.9 15.1 15.3 15.6 15.8 16.0 16.3
44 13.9 14.1 14.3 14.5 14.8 15.0 15.2 15.5 15.7 15.9
45 13.6 13.8 14.0 14.2 14.4 14.7 14.9 15.1 15.3 15.6
46 13.3 13.5 13.7 13.9 14.1 14.3 14.6 14.8 15.0 15.2
47 13.0 13.2 13.4 13.6 13.8 14.0 14.3 14.5 14.7 14.9
48 12.7 12.9 13.1 13.3 13.5 13.8 14.0 14.2 14.4 14.6
49 12.4 12.7 12.9 13.1 13.3 13.5 13.7 13.9 14.1 14.3
50 12.2 12.4 12.6 12.8 13.0 13.2 13.4 13.6 13.8 14.0
51 12.0 12.2 12.4 12.5 12.7 12.9 13.1 13.3 13.5 13.7
52 11.7 11.9 12.1 12.3 12.5 12.7 12.9 13.1 13.3 13.5
53 11.5 11.7 11.9 12.1 12.3 12.5 12.6 12.8 13.0 13.2
54 11.3 11.5 11.7 11.9 12.0 12.2 12.4 12.6 12.8 13.0
55 11.1 11.3 11.5 11.6 11.8 12.0 12.2 12.4 12.5 12.7
56 10.9 11.1 11.3 11.4 11.6 11.8 12.0 12.1 12.3 12.5
57 10.7 10.9 11.1 11.2 11.4 11.6 11.8 11.9 12.1 12.3
58 10.5 10.7 10.9 11.0 11.2 11.4 11.6 11.7 11.9 12.1
59 10.3 10.5 10.7 10.8 11.0 11.2 11.4 11.5 11.7 11.9
60 10.2 10.3 10.5 10.7 10.8 11.0 11.2 11.3 11.5 11.7
61 10.0 10.2 10.3 10.5 10.7 10.8 11.0 11.1 11.3 11.5
62 9.8 10.0 10.2 10.3 10.5 10.6 10.8 11.0 11.1 11.3
63 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8 11.0 11.1
64 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8 10.9
65 9.4 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8
66 9.2 9.4 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6
67 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1 10.3 10.4
68 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1 10.3
69 8.8 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1
70 8.7 8.9 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0
71 8.6 8.7 8.9 9.0 9.2 9.3 9.4 9.6 9.7 9.9
72 8.5 8.6 8.7 8.9 9.0 9.2 9.3 9.4 9.6 9.7
73 8.4 8.5 8.6 8.8 8.9 9.0 9.2 9.3 9.5 9.6
74 8.2 8.4 8.5 8.6 8.8 8.9 9.1 9.2 9.3 9.5
75 8.1 8.3 8.4 8.5 8.7 8.8 8.9 9.1 9.2 9.3
76 8.0 8.2 8.3 8.4 8.6 8.7 8.8 8.9 9.1 9.2
77 7.9 8.1 8.2 8.3 8.4 8.6 8.7 8.8 9.0 9.1
78 7.8 7.9 8.1 8.2 8.3 8.5 8.6 8.7 8.8 9.0
79 7.7 7.8 8.0 8.1 8.2 8.4 8.5 8.6 8.7 8.9
80 7.6 7.7 7.9 8.0 8.1 8.2 8.4 8.5 8.6 8.7

The Employer's Basic Assessment Rate Shall Be:

6.10% 6.20% 6.30% 6.40% 6.50% 6.60% 6.70% 6.80% 6.90% 7.00%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

1 710.0 720.0 730.0 740.0 750.0 760.0 770.0 780.0 790.0
2 355.0 360.0 365.0 370.0 375.0 380.0 385.0 390.0 395.0
3 236.7 240.0 243.3 246.7 250.0 253.3 256.7 260.0 263.3
4 177.5 180.0 182.5 185.0 187.5 190.0 192.5 195.0 197.5
5 142.0 144.0 146.0 148.0 150.0 152.0 154.0 156.0 158.0
6 118.3 120.0 121.7 123.3 125.0 126.7 128.3 130.0 131.7
7 101.4 102.9 104.3 105.7 107.1 108.6 110.0 111.4 112.9
8 88.7 90.0 91.2 92.5 93.7 95.0 96.2 97.5 98.7
9 78.9 80.0 81.1 82.2 83.3 84.4 85.6 86.7 87.8
10 71.0 72.0 73.0 74.0 75.0 76.0 77.0 78.0 79.0
11 64.5 65.5 66.4 67.3 68.2 69.1 70.0 70.9 71.8
12 59.2 60.0 60.8 61.7 62.5 63.3 64.2 65.0 65.8
13 54.6 55.4 56.2 56.9 57.7 58.5 59.2 60.0 60.8
14 50.7 51.4 52.1 52.9 53.6 54.3 55.0 55.7 56.4
15 47.3 48.0 48.7 49.3 50.0 50.7 51.3 52.0 52.7
16 44.4 45.0 45.6 46.2 46.9 47.5 48.1 48.7 49.4
17 41.8 42.4 42.9 43.5 44.1 44.7 45.3 45.9 46.5
18 39.4 40.0 40.6 41.1 41.7 42.2 42.8 43.3 43.9
19 37.4 37.9 38.4 38.9 39.5 40.0 40.5 41.1 41.6
20 35.5 36.0 36.5 37.0 37.5 38.0 38.5 39.0 39.5
21 33.8 34.3 34.8 35.2 35.7 36.2 36.7 37.1 37.6
22 32.3 32.7 33.2 33.6 34.1 34.5 35.0 35.5 35.9
23 30.9 31.3 31.7 32.2 32.6 33.0 33.5 33.9 34.3
24 29.6 30.0 30.4 30.8 31.3 31.7 32.1 32.5 32.9
25 28.4 28.8 29.2 29.6 30.0 30.4 30.8 31.2 31.6
26 27.3 27.7 28.1 28.5 28.8 29.2 29.6 30.0 30.4
27 26.3 26.7 27.0 27.4 27.8 28.1 28.5 28.9 29.3
28 25.4 25.7 26.1 26.4 26.8 27.1 27.5 27.9 28.2
29 24.5 24.8 25.2 25.5 25.9 26.2 26.6 26.9 27.2
30 23.7 24.0 24.3 24.7 25.0 25.3 25.7 26.0 26.3
31 22.9 23.2 23.5 23.9 24.2 24.5 24.8 25.2 25.5
32 22.2 22.5 22.8 23.1 23.4 23.8 24.1 24.4 24.7
33 21.5 21.8 22.1 22.4 22.7 23.0 23.3 23.6 23.9
34 20.9 21.2 21.5 21.8 22.1 22.4 22.6 22.9 23.2
35 20.3 20.6 20.9 21.1 21.4 21.7 22.0 22.3 22.6
36 19.7 20.0 20.3 20.6 20.8 21.1 21.4 21.7 21.9
37 19.2 19.5 19.7 20.0 20.3 20.5 20.8 21.1 21.4
38 18.7 18.9 19.2 19.5 19.7 20.0 20.3 20.5 20.8
39 18.2 18.5 18.7 19.0 19.2 19.5 19.7 20.0 20.3
40 17.8 18.0 18.3 18.5 18.8 19.0 19.3 19.5 19.8

The Employer's Basic Assessment Rate Shall Be:

7.10% 7.20% 7.30% 7.40% 7.50% 7.60% 7.70% 7.80% 7.90%

When State

Experienced

Factor Is: If the Employer's Benefit Wage Ratio Does Not Exceed:

41 17.3 17.6 17.8 18.0 18.3 18.5 18.8 19.0 19.3
42 16.9 17.1 17.4 17.6 17.9 18.1 18.3 18.6 18.8
43 16.5 16.7 17.0 17.2 17.4 17.7 17.9 18.1 18.4
44 16.1 16.4 16.6 16.8 17.0 17.3 17.5 17.7 18.0
45 15.8 16.0 16.2 16.4 16.7 16.9 17.1 17.3 17.6
46 15.4 15.7 15.9 16.1 16.3 16.5 16.7 17.0 17.2
47 15.1 15.3 15.5 15.7 16.0 16.2 16.4 16.6 16.8
48 14.8 15.0 15.2 15.4 15.6 15.8 16.0 16.3 16.5
49 14.5 14.7 14.9 15.1 15.3 15.5 15.7 15.9 16.1
50 14.2 14.4 14.6 14.8 15.0 15.2 15.4 15.6 15.8
51 13.9 14.1 14.3 14.5 14.7 14.9 15.1 15.3 15.5
52 13.7 13.8 14.0 14.2 14.4 14.6 14.8 15.0 15.2
53 13.4 13.6 13.8 14.0 14.2 14.3 14.5 14.7 14.9
54 13.1 13.3 13.5 13.7 13.9 14.1 14.3 14.4 14.6
55 12.9 13.1 13.3 13.5 13.6 13.8 14.0 14.2 14.4
56 12.7 12.9 13.0 13.2 13.4 13.6 13.8 13.9 14.1
57 12.5 12.6 12.8 13.0 13.2 13.3 13.5 13.7 13.9
58 12.2 12.4 12.6 12.8 12.9 13.1 13.3 13.4 13.6
59 12.0 12.2 12.4 12.5 12.7 12.9 13.1 13.2 13.4
60 11.8 12.0 12.2 12.3 12.5 12.7 12.8 13.0 13.2
61 11.6 11.8 12.0 12.1 12.3 12.5 12.6 12.8 13.0
62 11.5 11.6 11.8 11.9 12.1 12.3 12.4 12.6 12.7
63 11.3 11.4 11.6 11.7 11.9 12.1 12.2 12.4 12.5
64 11.1 11.3 11.4 11.6 11.7 11.9 12.0 12.2 12.3
65 10.9 11.1 11.2 11.4 11.5 11.7 11.8 12.0 12.2
66 10.8 10.9 11.1 11.2 11.4 11.5 11.7 11.8 12.0
67 10.6 10.7 10.9 11.0 11.2 11.3 11.5 11.6 11.8
68 10.4 10.6 10.7 10.9 11.0 11.2 11.3 11.5 11.6
69 10.3 10.4 10.6 10.7 10.9 11.0 11.2 11.3 11.4
70 10.1 10.3 10.4 10.6 10.7 10.9 11.0 11.1 11.3
71 10.0 10.1 10.3 10.4 10.6 10.7 10.8 11.0 11.1
72 9.9 10.0 10.1 10.3 10.4 10.6 10.7 10.8 11.0
73 9.7 9.9 10.0 10.1 10.3 10.4 10.5 10.7 10.8
74 9.6 9.7 9.9 10.0 10.1 10.3 10.4 10.5 10.7
75 9.5 9.6 9.7 9.9 10.0 10.1 10.3 10.4 10.5
76 9.3 9.5 9.6 9.7 9.9 10.0 10.1 10.3 10.4
77 9.2 9.4 9.5 9.6 9.7 9.9 10.0 10.1 10.3
78 9.1 9.2 9.4 9.5 9.6 9.7 9.9 10.0 10.1
79 9.0 9.1 9.2 9.4 9.5 9.6 9.7 9.9 10.0
80 8.9 9.0 9.1 9.2 9.4 9.5 9.6 9.7 9.9

The Employer's Basic Assessment Rate Shall Be:

7.10% 7.20% 7.30% 7.40% 7.50% 7.60% 7.70% 7.80% 7.90%

If the employer's benefit wage ratio exceeds the percentage in the last column of the table opposite the State Experience Factor, the employer's basic contribution rate shall be 8%.

(6) No employer's basic assessment rate or new employer rate for the period of 12 months commencing the 1st of January of any calendar year shall be less than 63/10% unless all required reports and all assessment due on wages paid for employment for such employer during pay periods ending on or prior to June 30 of the preceding year have been received by the Department on or prior to September 30 of such preceding year. If such required reports and assessments due are received by the Department after September 30 of the preceding year but prior to or on the last day of any calendar quarter of any calendar year, such employer's basic assessment rate or new employer rate for assessments on wages paid for employment for such employers during pay periods in the said calendar quarter and for wages paid for employment for such employer during pay periods in all succeeding calendar quarters in such calendar year shall be the basic assessment rate as determined for such employer under subdivision (5) of this section or the new employer rate as determined for such employer under § 3348 of this title, whichever the Department determines is applicable.
(7) Effective July 1, 1994, notwithstanding any inconsistent provisions of this chapter, if, after the last day of any claimant's benefit year but within the 90 days next following thereafter, an employer for whom benefit wage charges were made as a consequence of such claimant's receipt of benefits files a written notice in such manner as the Department shall prescribe, stating that the employer had reemployed such claimant within the claimant's benefit year, and the Department finds that such employee received in benefits a total amount aggregating not more than 25 percent of the maximum benefit payments to which the employee was entitled within such benefit year because of such reemployment, the employer's benefit wage record shall be credited with 75 percent of the benefit wages previously charged against the employer relating to such claimant's previous employment; or if the Department finds that such employee received in benefits an amount aggregating more than 25 percent but not more than 50 percent of the maximum benefits to which the employee was entitled within such benefit year because of such reemployment, the employer's benefit wage record shall be credited with 50 percent of the benefit wages previously charged against the employer relating to such claimant's previous employment; or if the Department finds that such employee received in benefits a total amount aggregating more than 50 percent but not more than 75 percent of the maximum benefits to which the employee was entitled within such benefit year because of such reemployment, the employer's benefit wage record shall be credited with 25 percent of the benefit wages previously charged against the employer relating to such claimant's previous employment. In computing an employer's assessment rate for any calendar year, credits may be used only in connection with rehires of claimants whose benefit years ended no later than June 30 of the calendar year immediately preceding. Rehire credits shall be applied to the employer's benefit wage record in the calendar year and quarter in which the claimant's benefit year exhausted. An employer may apply for rehire credits relating to a claim for benefits, including benefits paid as a consequence of a claim for partial unemployment benefits, regardless of the number of separate periods of unemployment a claimant had during the claimant's benefit year.

Employer "rehire credits" as defined above shall not be used in the calculation of the "state experience factor" as determined in accordance with subdivision (4) of this section.

(8) For the last 3 calendar quarters of 1959, the 4 calendar quarters of 1960 and the first calendar quarter of 1961, every rated employer shall pay, in addition to the assessment set for such employer under subdivision (5) of this section, an additional assessment of 11/2% of wages paid by the employer in each of the aforesaid calendar quarters.
(9) Supplemental Assessment Rate.
a. For any calendar year beginning January 1, 1988, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $90 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/ Supplemental

Basic Assessment Rate Assessment

Rate

.1 - 3.9% = 1.1%

4.0 - 5.9% = 1.2%

6.0 - 7.9% = 1.3%

8.0% = 1.5%

b. For any calendar year beginning January 1, 1988, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $90 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/ Supplemental

Basic Assessment Rate Assessment

Rate

.1 - 3.9% = 1.5%

4.0 - 5.9% = 1.8%

6.0 - 7.9% = 2.1%

8.0% = 2.5%

c. For any calendar year beginning January 1, 1990, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $130 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/ Supplemental

Basic Assessment Rate Assessment

Rate

.1 - 3.9% = .9%

4.0 - 5.9% = 1.1%

6.0 - 7.9% = 1.2%

8.0% = 1.5%

d. For any calendar year beginning January 1, 1996, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $200 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/ Supplemental

Basic Assessment Rate Assessment

Rate

0.1 - 3.9% = .7%

4.0 - 5.9% = .7%

6.0 - 7.9% = .7%

8.0% = .7%

e. For any calendar year beginning January 1, 1998, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $215 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/ Supplemental

Basic Assessment Rate Assessment

Rate

.1 - 3.9% = .5%

4.0 - 5.9% = .5%

6.0 - 7.9% = .5%

8.0% = .5%

f. For any calendar year beginning January 1, 2000, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $250 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/ Supplemental

Basic Assessment Rate Assessment

Rate

0.1 - 3.9% = 0.3%

4.0 - 5.9% = 0.3%

6.0 - 7.9% = 0.3%

8.0% = 0.3%

g. For any calendar year beginning January 1, 2002, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $300 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the following table:

New Employer/ Supplemental

Basic Assessment Rate Assessment

Rate

0.1 - 3.9% = 0.2%

4.0 - 5.9% = 0.2%

6.0 - 7.9% = 0.2%

8.0% = 0.2%

h. For any calendar year beginning January 1, 1990, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $130 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the table in paragraph a. or paragraph b. of this subdivision as determined by the balance in the Unemployment Insurance Trust Fund.
i. For any calendar year beginning January 1, 1996, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $200 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the table in paragraph a., paragraph b., or paragraph c. of this subdivision as determined by the balance in the Unemployment Insurance Trust Fund.
j. For any calendar year beginning January 1, 1998, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $215 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the table in paragraph a., paragraph b., paragraph c. or paragraph d. of this subdivision as determined by the balance in the Unemployment Insurance Trust Fund.
k. For any calendar year beginning January 1, 2000, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $250 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the table in paragraph a., b., c., d., or e. of this subdivision as determined by the balance in the Unemployment Insurance Trust Fund.
l. For any calendar year beginning January 1, 2002, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $300 million as of the preceding September 30, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" in accordance with the table in paragraph a., paragraph b., paragraph c., paragraph d., paragraph e. or paragraph f. of this subdivision as determined by the balance in the Unemployment Insurance Trust Fund.
m. For any calendar year beginning January 1, 2004, and ending December 31, 2023, each employer's new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a "supplemental assessment rate" of 0.2%.
n. Notwithstanding any other provisions in this section, for any calendar year beginning January 1, 2024, and thereafter, in addition to all other payments to the State due under this title, each employer liable for assessments under Chapter 33 of this title shall also be liable for a "supplemental assessment" on all taxable wages, as defined in § 3302(19) of this title, payable by each such employer. The supplemental assessment shall be levied at the rate of 0.2%. The supplemental assessment shall not affect the computation of any other assessments due under this title. Payments of supplemental assessments shall be made at the same time and in the same manner as prescribed for payment of assessments under § 3345 of this title and all regulations prescribed by the Department in support of that section. The restrictions in section § 3345 of this title apply equally to the provisions of this section. Failure to make these payments shall be subject to interest, penalties, and all other collection actions provided for failure to pay assessments under Chapter 33 of this title. The amount of the supplemental assessment due shall be considered part of the total amount of contributions paid or payable by the employing unit for purposes of the penalties assessed in § 3125(c) of this title. All supplemental assessments, interest, and penalties collected under this section shall be deposited in the Special Administration Fund of the Department of Labor and shall be used only for the purposes set forth in paragraphs (c)(1), (c)(3), (c)(5) and (c)(7) of § 3166 of this title. The Department will submit quarterly reports to the Director of the Office of Management and Budget, the Controller General, and the Unemployment Compensation Advisory Council members regarding the status of the supplemental assessments.
(10) In any benefit year, the employee's "benefit wages" paid by each employer to such employee shall not exceed the "base of assessment" defined in § 3302(19)(A) of this title.
(11) Notwithstanding any other provision of this title to the contrary, no employee benefit wages, as defined in § 3350(1), for weeks of total or partial unemployment from March 15, 2020 through and including March 21, 2020 and no claims determined by the Department to be COVID-19 related claims, will be included in the employer's benefit wages for purposes of §§ 3350(2), 3350(3) or 3350(4) of this title, and no benefit payments made from the Unemployment Insurance Trust Fund based on claims filed from March 15, 2020 through and including March 21, 2020, and no benefit payments made from the Unemployment Insurance Trust Fund based on claims determined by the Department to be COVID-19 related claims, shall be included in the state experience factor calculated in § 3350(4) of this title. An employer's or agent of the employer's failure to timely or adequately respond to a separation notice for a claim filed from March 15, 2020 through and including March 21, 2020, and for a claim determined by the Department to be a COVID-19 related claim will not result in benefit wage charges being assessed to such employer's experience merit rating account under §§ 3317 or 3318 of this title, unless the Department determines such failure has resulted in an overpayment of benefits and the employer or agent of the employer has established a pattern of failing to respond timely or adequately.
(12) Notwithstanding the required computation of the employer assessment rate to be determined by the Department for the next succeeding calendar year pursuant to this section, for calendar year 2022, employers shall be assigned an assessment rate equal to the lowest of the rate determined by the Department pursuant to this section for the calendar year 2020, 2021, or 2022; except that employers who are determined for calendar year 2022 to have the delinquency rate of assessment pursuant to subsection (6) of this section shall continue to be assigned the delinquency rate, subject to the administrative authority provided for in subsection (13) of this section.
(13) Notwithstanding subsection (6) of this section, the Department shall have the authority in its sole discretion to make changes to the delinquency assessment rate of any employer to take effect on the date determined by the Department, and to provide assessment credits to any employer, as necessary to correct administrative errors or address fraudulent claims charged to employers, except with respect to employers who are charged the delinquency assessment rate because they have not filed any quarterly tax report owed to the Department.
(14)[Expired.]
(15) Notwithstanding any other provisions in this section, for calendar year 2024, effective January 1, 2024, employers shall be assigned a basic assessment rate in accordance with the following table:

2024 - Special One Year Schedule of Rates

Benefit Wage Ratio (%) Does Not Exceed:

Basic Assessment Rate:

20

0.1%

30

0.25%

40

0.50%

50

1.00%

55

2.00%

60

2.50%

70

3.50%

80

4.50%

90

5.00%

a. If the employer's benefit wage ratio exceeds the highest percentage in the table set forth in paragraph (15) of this section, the employer's basic assessment rate shall be 5.40%.
b. Employers who are determined for calendar year 2024 to have the delinquency rate of assessment pursuant to paragraph (6) of this section shall continue to be assigned the delinquency rate.

19 Del. C. § 3350

Amended by Laws 2023 , ch. 120, s 3, eff. 7/25/2023.
Amended by Laws 2023 , ch. 2, s 3, eff. 1/26/2023, exp. 12/31/2023.
Amended by Laws 2021 , ch. 268, s 3, eff. 1/27/2022.
Amended by Laws 2019 , ch. 285, s 1, eff. 8/25/2020.
41 Del. Laws, c. 258, § 7; 42 Del. Laws, c. 197, § 1; 43 Del. Laws, c. 280, §§ 13, 14, 24; 44 Del. Laws, c. 207, §§ 8-10; 45 Del. Laws, c. 267, § 7; 45 Del. Laws, c. 268, § 1; 46 Del. Laws, c. 162, § 9; 47 Del. Laws, c. 392, § 1; 19 Del. C. 1953, § 3350; 50 Del. Laws, c. 115, §§ 8-10; 50 Del. Laws, c. 117, § 4; 52 Del. Laws, c. 18, § 4; 53 Del. Laws, c. 32, §§ 4-7; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, §§ 5B, 5H; 58 Del. Laws, c. 522, § 28; 58 Del. Laws, c. 528, § 1; 58 Del. Laws, c. 573, § 3; 59 Del. Laws, c. 578, § 1; 62 Del. Laws, c. 163, §§4, 5; 63 Del. Laws, c. 76, §§10, 11; 64 Del. Laws, c. 91, §12; 64 Del. Laws, c. 427, §5; 65 Del. Laws, c. 45, §§3, 4; 65 Del. Laws, c. 514, §§14, 15; 66 Del. Laws, c. 72, §1; 66 Del. Laws, c. 74, §§5, 6; 67 Del. Laws, c. 119, §§1, 2; 68 Del. Laws, c. 65, §1; 69 Del. Laws, c. 460, §§1 - 3; 70 Del. Laws, c. 46, §§ 1 - 4; 70 Del. Laws, c. 110, §§ 1, 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 147, §§ 3 - 5; 72 Del. Laws, c. 107, §§ 1 - 3; 73 Del. Laws, c. 209, §§ 3 - 5; 74 Del. Laws, c. 143, § 3; 75 Del. Laws, c. 313, §§ 1, 2.;